In the inventory inventory of an enterprise, the inventory that has a surplus shall be included afte

The Interpretation of Accounting Standards for Business Enterprises (2008) stipulates that the inventory of the surplus shall be recorded at its replacement cost, and shall be accounted for through the account of "property loss and excess to be disposed of", and the management expenses of the current period shall be written off after approval according to the management authority. ”

"Management expenses" account accounts for the management expenses incurred by the enterprise to identify and manage the production and operation of the enterprise, such as the ......... of the company's expenses incurred by the administrative department of the enterprise in the operation and managementinventory loss or inventory profit (excluding inventory loss that should be included in non-operating expenses), etc.

Summary. Inventory surplus Before approval: The enterprise shall treat the inventory of the inventory as follows according to the amount listed in the "Inventory Inventory Report": Credit: Property loss and surplus to be disposed of Loss and surplus of current assets to be disposed of After approval: Inventory of inventory surplus, usually.

Inventory loss before approval of the report:

According to the amount listed in the "Inventory Inventory Report", the enterprise shall deal with the inventory loss as follows: Borrow: property loss and excess to be disposed of Loss and excess of current assets to be disposed of.

Inventory loss caused by abnormal loss of purchased inventory: Borrow: Loss and excess of property to be disposed of Loss and excess of current assets to be disposed of.

How to account for the inventory inventory profit and loss before and after the approval of the report.

1.Before the approval of the inventory profit: The enterprise shall treat the inventory of the inventory as follows according to the amount listed in the "Inventory Inventory Report":

Credit: Pending Property Losses and Losses Pending Current Assets Losses and Losses After Approval: Inventory of surpluses, usually.

2.Inventory loss Before the approval of the inventory report: The enterprise shall deal with the inventory loss according to the amount listed in the "Inventory Inventory Report" as follows:

Borrow: Inventory loss and excess due to abnormal loss of inventory purchased by the loss or excess of current assets to be disposed of: Borrow:

Excess of property to be disposed of Excess of current assets to be disposed of.

Answer]: A When the property inventory of the slippery reed enterprise was found, the inventory was surplus, and the accounting treatment of the correct transportation shirt before the approval was as follows: debit the "inventory goods" and credit the "property loss and overflow to be disposed of". Sideways.

Answer]: A In the inventory inventory, if the inventory of the surplus is not issued by the shipper, the rock should be used to reduce the "management expenses" or "sales expenses".

Answer]: When the property of C is approved and the acorn is disposed of, the account of "loss and loss of property to be disposed of" shall be debited and the account of "management expenses" shall be credited to the profit of current assets.

Answer] Boy: B

When an enterprise conducts a property inventory, it is found that the inventory is surplus, and when it is approved to complete the sale, it shall debit the "property loss and surplus to be disposed of" and credit the "management expenses".

Error] The inventory loss found by the enterprise in the process of inventory inventory, after being reported and approved according to the management authority, belongs to the part of the general operating loss, which should be included in the cost of Guan's Peizhi, and the part that belongs to the extraordinary loss, should be accrued into the middle of the operating branch.

Answer]: C The inventory surplus found in the property inventory shall be written off against the "management expense" account of the person after the approval of the prescribed procedures.